Section
Municipal Income Tax
40.01 Authority to Levy Tax; Purposes of Tax; Rate
40.011 Authority to levy tax
40.012 Purposes of tax; rate
40.013 Allocation of funds
40.014 Statement of procedural history; state mandated changes to municipal income tax
40.02 Effective date
40.03 Definitions
40.04 Income subject to tax for individuals
40.041 Determining municipal taxable income for individuals
40.042 Domicile
40.043 Exemption for member or employee of general assembly and certain judges
40.05 Collection at Source
40.051 Collection at source; withholding from wages
40.052 Collection at source; occasional entrant
40.053 Collection at source; casino and VLT
40.06 Income Subject to Net Profit Tax
40.061 Determining municipal taxable income for taxpayers who are not individuals
40.062 Net profit; income subject to net profit tax; alternative apportionment
40.063 Consolidated federal income tax return
40.064 Tax credit for businesses that foster new jobs in Ohio
40.065 Tax credits to foster job retention
40.07 Declaration of estimated tax
40.08 Credit for Tax Paid
40.081 Credit for tax paid to another municipality
40.082 Refundable credit for qualifying loss
40.083 Credit for person working in joint economic development district or zone
40.084 Credit for tax beyond statute for obtaining refund
40.09 Annual Return
40.091 Return and payment of tax
40.092 Return and payment of tax; individuals serving in combat zone
40.093 Use of Ohio Business Gateway; types of filings authorized
40.094 Extension of time to file
40.095 Amended returns
40.096 Refunds
40.10 Penalty, interest, fees and charges
40.11 Audit
40.12 Rounding
40.13 Authority and powers of the Tax Administrator
40.131 Authority of Tax Administrator; administrative powers of the Tax Administrator
40.132 Authority of Tax Administrator; compromise of claim and payment over time
40.133 Authority of Tax Administrator; right to examine
40.134 Authority of Tax Administrator; requiring identifying information
40.14 Confidentiality
40.15 Fraud
40.16 Opinion of the Tax Administrator
40.17 Assessment; appeal based on presumption of delivery
40.18 Local Board of Tax Review; appeal to Local Board of Tax Review
40.19 Actions to recover; statute of limitations
40.20 Adoption of rules
Net Profit Taxes; Election to be Subject to Provisions of Chapter
40.40 Filing net profit taxes; election to be subject to provisions of chapter
40.41 Definitions
40.42 Applicability; taxable situs; apportionment
40.43 Information provided to Tax Administrators; confidentiality
40.44 Filing of annual return; remittance; disposition of funds
40.45 Electronic filing
40.46 Consolidated returns
40.47 Failure to pay tax
40.48 Declaration of estimated taxes
40.49 Additional penalties
40.50 Assessments against taxpayer
40.51 Refund applications
40.52 Amended returns
40.53 Examination of records and other documents and persons
40.54 Credits
40.55 Reckless violations; penalties
40.97 Collection of tax after termination of chapter
40.98 Savings clause
40.99 Violations; penalty